With effect from 1st October 2018, all the Departments or Establishments of the Central Government or State Government or local authority or Governmental agencies or other notified persons, who were deducting TDS under VAT, now shall start deducting TDS under GST at the rate of 1% of CGST and 1% of SGST on such amount payable to the supplier of goods or services.
The deductor shall register themselves in the GSTN website www.gst.gov.in using their Income Tax TAN number which is used for deducting the Income Tax TDS.
